EX 24(b)(9)

ING LOGO
AMERICAS
US Legal Services

Michael A. Pignatella
Counsel
(860) 580-2831
Fax: (860) 580-4934
Michael.Pignatella@us.ing.com

April 9, 2010

Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Attention: Filing Desk

Re:	ING Life Insurance and Annuity Company and its Variable Annuity Account C
	Post-Effective Amendment No. 12 to Registration Statement on Form N-4
	Prospectus Title: AFT Choice Plus
	File Nos.: 333-105479 and 811-02513

Ladies and Gentlemen:

The undersigned serves as counsel to ING Life Insurance and Annuity Company, a
Connecticut life insurance company (the “Company”). It is my understanding that the
Company, as depositor, has registered an indefinite amount of securities (the “Securities”)
under the Securities Act of 1933 (the “Securities Act”) as provided in Rule 24f-2 under the
Investment Company Act of 1940 (the “Investment Company Act”).

In connection with this opinion, I have reviewed the N-4 Registration Statement, as
amended to the date hereof, and this Post-Effective Amendment No. 12. I have also
examined originals or copies, certified or otherwise identified to my satisfaction, of such
documents, trust records and other instruments I have deemed necessary or appropriate for
the purpose of rendering this opinion. For purposes of such examination, I have assumed
the genuineness of all signatures on original documents and the conformity to the original
of all copies.

Windsor Site
One Orange Way, C1S
Windsor, CT 06095-4774 ING North America Insurance Corporation

Page 2

I am admitted to practice law in Connecticut, and do not purport to be an expert on the
laws of any other state. My opinion herein as to any other law is based upon a limited
inquiry thereof which I have deemed appropriate under the circumstances.

Based upon the foregoing, and, assuming the Securities are sold in accordance with the
provisions of the prospectus, I am of the opinion that the Securities being registered will
be legally issued and will represent binding obligations of the Company.

I consent to the filing of this opinion as an exhibit to the Registration Statement.

Sincerely,

/s/ Michael A. Pignatella

Michael A. Pignatella